Jurnal Akuntansi, Keuangan, dan Manajemen (Jakman) is a peer-reviewed journal in the fields of Accounting, Finance and Management. Jakman publishes relevant manuscripts reviewed by some qualified editors. This journal is expected to be a significant platform for researchers in Indonesia to contribute to the theoretical and practical development in all aspects of Accounting, Finance and Management.
Published
2022-03-11
Articles
Pengaruh Konservatisme Akuntansi dan Tata Kelola Perusahaan yang Baik terhadap Manajemen Laba pada Perusahaan Badan Usaha Milik Negara
Purpose: This study was conducted to find confidence about the factors that affect earnings management in SOEs in 2018-2019 through accounting conservatism, audit committee expertise, independence commissioners.
Research methodology: The methods in this research were quantitative with sample of 60 SOEs, sourced secondary data from annual reports and uses the EViews-9 application.
Results: The conclusions are Random Effect selected as the model: (1) Earnings management significantly influenced by accounting conservatism in a positive direction, (2) Earnings management not significantly influenced by audit committee expertise, (3) Earnings management not significantly influenced by the independence commissioners.
Limitation: In this study only the three variables and the period 2018-2019.
Contribution: If the company applies accounting conservatism, it must be applied wisely and consistently, because will effect increase to income decreasing or smoothing. Likewise, empowerment of expert audit committee and independent commissioner needs to be done properly to balance the use of flexibility in accounting standards with the avaibility of quality financial reports. Because, in SOEs, even they have implemented GCG, they have not been able to reduce the opportunistic earnings management.
Google Scholar
Garuda
Sinta
Pages: 99-115
1681 views | 1225 downloads
Statistics and Citations
Analisis Faktor-Faktor Usaha Berkelanjutan bagi UMKM di Kabupaten Bengkulu Tengah
Purpose: of this study was to analyze the business capital, technology, quality, and education of Micro, Small and Medium Enterprises of Karya Rattan Bengkulu.
Methods: The sampling technique used a saturated sample of 30 people. The type of data used is primary data in the form of questionnaires and interviews. This research was conducted at the Micro, Small and Medium Karya Rattan, Central Bengkulu.
Results: The study found that the source of capital from Karya Rattan came from their own capital which was established in 2017 amounting to Rp. 7500.000,-. The capital that continues to grow from the sales makes Karya Rattan grow. The resulting products are of high quality and have a long service life, are highly varied and innovative. Through good quality, Rattan works have been able to last for 5 years until now.
Limitation: This research is that it only examines 1 Micro, Small and Medium in Central Bengkulu. Its contribution Rattan work has provided economic progress for the Micro, Small and Medium sector, which in addition to increasing its income also has an impact on increasing business in Central Bengkulu.
Contribution: Research can increase knowledge about Micro, Small and Medium especially in the furniture sector.
Pages: 117-125
385 views | 780 downloads
Statistics and Citations
Kajian UMKM Naik Kelas di Kabupaten Sleman Tahun 2020
Purpose: This study reveals the condition of MSMEs in the Sleman Regency area and how efforts must be made so that MSMEs are promoted.
Research methodology: Qualitative approach with interviews and focus group discussions.
Results: Based on the studies conducted, it is shown that the journey of MSMEs to advance to class is not an easy thing. At the pilot stage, SMEs must pass through what is called the "valley of death". The next stage of development is a period of growing; and advancement, where each stage of each MSME is different. For MSMEs to move up a class, a strategy is needed with a focus on efforts to increase sales turnover.
Limitations: Although the instrument has been designed to be generally accepted, due to time constraints and data availability, it is possible that there may still be sectoral bias, especially for sectors outside trade, services, and manufacturing.
Contribution: This study is expected to help contribute to the stages of development of MSMEs in Sleman Regency, so that it can help the Sleman Regency government to formulate policies related to MSMEs advancing to class.
Pengaruh Penerapan Green Accounting terhadap Profitabilitas Perusahaan: Studi Kasus Pabrik Roti Monasqu, Desa Gilang, Kec. Ngunut, Kabupaten Tulungagung tahun pembukuan 2015-2021
Purpose: This study aims to describe how the effect of implementing Green Accounting (Accounting. Environment) on the level of Profitability (ROA) at the Monasqu Bakery Company in Ngunut District, Tulungagung Regency within a period of seven years (2015-2021).
Research Methodology: In this study, the method used is Multiple Linear Regression Analysis, using the research object of the company's financial statements and environmental cost reports in 2015-2021. The study used a data sample of 30 samples.
Result: With the result that the application of Environmental Cost Accounting has a significant effect on the profitability (ROA) of the Monasqu Bread Factory.
Limitation: Data collection as a research sample focused on the nominal level of net profit on sales and environmental costs incurred by the Monasqu factory during 2015-2021. Which sample is a basic sample that almost every manufacturing company has, both simple and complex.
Contribution: so that it is hoped that this research can be used as a reference in further research in other manufacturing companies, especially in the Ngunut District, and generally in Tulungagung Regency.
Pages: 141-157
1815 views | 3150 downloads
Statistics and Citations
Pengaruh Beban Kerja dan Kepuasan Kerja terhadap Turnover Intention Karyawan RSU “ABC” Jakarta Selatan
Purpose: This study aims to determine the effect of workload and job satisfaction on turnover intention of employees at ABC General Hospital, South Jakarta.
Research Methodology: This research is quantitive research using inferential analysis method and data processing using IBM SPSS 24. Collecting data through distributing quetionnaires to 130 empolyees of the South Jakarta ABC General Hospital.
Result: The workload partially has a positive effect on the turnover intention. Job satisfaction partially has a negative effect on turnover intention. Workload and job satisfaction simultaneously the turnover intention.
Limitations: The study only conducted research on two independent variables that could affect turnover intention, namely workload and job satisfaction and was carried out during pandemic so that researchers had difficultly coming directly to the field in the data search process.
Contributions: This research is expected to be a source of reference for similar research in the future and for hospitals to pay attention to the workload given and increase employee job satisfaction in order to reduce turnover intention.
Pages: 159-176
4151 views | 5924 downloads
Statistics and Citations
BPK RI Audit Quality in Ethical Perspective
Purpose: The purpose of this study is to see the influence of an ethical perspective of an audit quality.
Research Methodology: This study uses a descriptive analysis method by collecting the results of previous studies that are relevant to the factors that affect audit quality in an ethical perspective. The data collection begins by looking for literature on previous research related to the Effect of Ethics on BPK RI's Audit Quality with the keywords Factors Affecting Audit Quality and Professional Ethics. The literature search process uses Google Schoolar and Publish or Perish.
Result: The findings obtained from the articles obtained indicate that there is a relationship between ethical perspective and audit quality.
Limitations: This study has limitations in terms of the scope of research that only focuses on individual ethics. The scope of ethics is very broad and is not only influenced by things that come from the individual, but can also be influenced by environmental factors and other things.
Contribution: This study can provide benefits regarding how important individual ethical factors are to produce audit quality.
Tazkiyah Mutiara Rahma,
Tiara Setra Linuhung,
Novika Rahmadisa,
Lies Azizah,
Alfianda Kurniawan,
Chelvin Nata Wijaya,
Raden Rizka Aulya
Pages: 177-194
409 views | 260 downloads
Statistics and Citations
